مُحِيطٌ بِكُلِّ شَيْءٍ وَفَوْقَهُ وَقَدْ أَعْجَزَ عَنِ الْإِحَاطَةِ خَلْقَهُ
Allah encompasses all things, is above them, and has rendered creation incapable of encompassing Him.
Divine encompassing is affirmed while created beings cannot fully encompass Allah. The finite knowledge and power of creatures are not used as a measure of divine perfection.